Notes tothe financial statements For the financial year ended 31 December 2023 7. Other operating expenses Group Note 2023 Rp million 2022 Rp million Allowance for uncollectible and loss arising from changes in amortised cost of plasma receivables 32(a) 116,256 369,384 Impairment loss of property, plant and equipment 14 183,387 157,425 Impairment loss of goodwill 16 6,104 126,803 Provision for penalty 26 40,887 – Levies and other taxes 6,624 8,889 Write-off of property, plant and equipment 3,171 16,165 Changes in provision for assets dismantling costs 28 1,269 – Amortisation of deferred charges 897 7,195 Allowance for doubtful debt 24 – 27 Others 40,475 46,184 Total 399,070 732,072 8. Profit from operations The following items have been included in arriving at profit from operations: Group Note 2023 Rp million 2022 Rp million Depreciation of property, plant and equipment 14 1,437,994 1,381,936 Depreciation of right-of-use assets 15 70,356 76,885 Amortisation of other non-current assets 9,523 14,925 Employee benefits expenses 29 3,140,841 3,178,411 Freight, taxes and other sales administration 339,263 338,453 Advertising, promotions and distribution expenses 75,111 79,605 Lease expenses 15 9,166 9,531 Audit fees: Auditors of the Company 2,369 2,133 Other auditors 17,360 12,488 Non-audit fees: Auditors of the Company 272 173 Other auditors 1,157 898 98 GROUP OVERVIEW OPERATION AND FINANCIAL REVIEW SUSTAINABILITY & GOVERNANCE FINANCIALS OTHER INFORMATION Indofood Agri Resources Ltd
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